The best laid plans don't work efficiently if your control system is not
up to the task. All the planning and budgeting will be of little value
if an organization cannot control its operations and costs. Whether you
want to control product costs, production quality, the temperature in
your office, the direction and speed of your car or your temper, you
need a control system. Control systems have three components:
1- A
feedback device that provides information about your current situation,
that is, where you are, how fast you're going, what your blood pressure
is and so on.
2- Information about what your current situation
should be, for example standard costs, budgeted revenues, normal blood
pressure and so on.
3- A means of getting from where you are to where you should be.
Think
of the thermostat on the wall in your living room. Its thermometer
tells you what the current temperature is. If you don't like the current
temperature you can adjust the thermostat dial to one that is more
comfortable. If the room temperature reads below the desired level you
have selected, an electrical connection is made and the furnace kicks
in. When the desired temperature is reached, the electrical connection
is broken and the furnace shuts off. It is a very simple, very clever,
very effective control device.
For the purposes of controlling
your organization's operations and costs, financial statements tell you
where you are and the budget tells you where you want to be. Remember,
however, that when we talk about budgets we should do so in the context
of planning. We should create static, before-the-fact planning devices.
Chances are our actual level of sales and other results will be somewhat
different than what we had originally budgeted.
Static budgets
are great for planning purposes, but not necessarily so for control. If
we do not achieve our exact projected level of sales, a static budget
will not provide the information we need to compare what we did with
what we should have done. Therefore it will not provide the information
we need to control operations and costs. For control purposes, we need
to modify our budget into a more flexible form.
A flexible budget
differs from a static budget in several ways. A static budget is based
on standard revenues and costs per unit of our product or service and
the planned level of output. A flexible budget, on the other hand, is
based on standard revenues and costs per unit and the actual level of
output. Preparing a flexible budget begins with determining which costs
and revenues are fixed and which are variable.
Article Source: http://EzineArticles.com/8108085
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